Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The filings with the ROC should be made once a year or on the occurrence of specified events.
ROC Compliance Calendar
Companies and LLPs should take care and adhere to the compliances within the specified due dates. If the companies or LLPs fail to fulfil the compliance requirements, then a heavy penalty will be imposed on them. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
The ROC compliance calendar for regular and annual filings during the year 2021 is provided below:
| Description | Form | *Due date | Period |
| An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year. | Form- 11 (Annual returns of an LLP) | *30 May 2021 (Extended till 31 August by MCA) | FY 2020-21 |
| Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. | PAS-6 (Filed half-yearly) | *30 May 2021 and 29 November 2021 (Extended till 31 August by MCA) | 30 May 2021 (For the period of October’20 – March’21) 29 November 2021 (For the period of April’21 – September’21) |
| Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | DPT-3 | 30 June 2021 (Extended till 31 August by MCA) | FY 2020-21 |
| Director KYC submission for DIN holders as of 31 March 2021. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | DIR-3 KYC | 30 September 2021 | FY 2020-21 |
| To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. | Form- ADT-1 (Appointment of auditor) | 14 October 2021 | FY 2020-21 |
| The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. | Form- 8 (Financial Reports of an LLP) | 30 October 2021 | FY 2020-21 |
| To be filed 30 days from the conclusion of AGM. Specified Companies should file the financial statements with the ROC. | FORM AOC-4 (Filing of annual accounts) | 30 October 2021 | FY 2020-21 |
To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. | MGT-7 (Filing of annual returns) | 29 November 2021 | FY 2020-21 |
Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) | MGT-14 (Filing of resolution with MCA) | 30 October 2021 | FY 2020-21 |
All MSMEs should file a half-yearly return with the registrar for outstanding payments to Micro or Small Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2021 and 31 October 2021 | 30 April 2021 (For the period of October’20 – March’21) 31 October 2021 (For the period of April’21 – September’21) |
| *The due dates mentioned are subject to change as and when notified by the concerned department. The MCA issued a notification stating that the forms that are to be filed between the period of 1st April 2021 and 31st July 2021 can be filed by 31st August 2021. Thus, Form 11 LLP, PAS-6 and DPT-3 can be filed by 31st August 2021 without any additional fees. Note: Measure taken to provide relief during COVID-19 for FY 2020-21: The Companies (Auditor’s Report) Order, 2020 will be applicable from FY 2020-21 instead of FY 2019-20. Hence, CARO 2020 has to be followed for audits commencing April 2021. |
